2010 (7) TMI 179

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..... rent assessee and goods used in mines outside factory of assessee, credit not available under appropriate Rules. All matters remanded to original authorities to get clear finding of issue. Cenvat/Modvat- Input used in mines- explosives, lubricating oil, etc. used in mines. Issue squarely covered by Vikram Cement Vs. CCE 2006 TMI - 301 - Supreme court. Appeals of assessee concerning credit on i .....

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..... uarely covered by the decision of this Court in the case of Vikram Cement Vs. CCE reported in 2006 (194) ELT 3. Therefore, the appeals, where credit on inputs is concerned, are allowed. 3. As regards the MODVAT/CENVAT credit on capital goods, if the mines are captive mines so that they constitute one integrated unit together with the concerned cement factory, MODVAT/CENVAT credit on capital go .....

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